diplomsko delo
Tatjanca Mrak (Avtor), Andreja Lutar-Skerbinjek (Mentor)

Povzetek

Revizor pri revidiranju računovodskih izkazov spoznava, ocenjuje in preizkuša računovodenje, tveganja in notranje kontrole. Obseg preizkusov pa je odvisen od revizorjevega poznavanja ureditve notranjih kontrol oziroma zaupanja vzpostavljenim kontrolam. V diplomskem delu smo spoznali pomen revidiranja notranjih kontrol, revizorjevo tveganje, postopke revidiranja notranjih kontrol, sistem notranjega kontroliranja s poudarkom na terjatvah do kupcev in obveznosti do dobaviteljev in ta spoznanja preizkusili na praktičnem primeru podjetja y na področju terjatev do kupcev in obveznosti do dobaviteljev. S preizkusi, ki smo jih opravili na podlagi izdane situacije naročniku in prejete situacije podizvajalca ter prejetega računa dobavitelja za material, nepravilnosti in pomanjkljivosti v delovanju notranjih kontrol nismo ugotovili. V podjetju y imajo vzpostavljene kontrole, ki preprečujejo, odkrivajo in odpravljajo odkrite napake.

Ključne besede

revidiranje;notranja kontrola;kupci;terjatve;dobavitelji;obveznosti;tveganje;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.11 - Diplomsko delo
Organizacija: UM EPF - Ekonomsko-poslovna fakulteta
Založnik: [T. Mrak]
UDK: 657.6(043.2)
COBISS: 12440860 Povezava se bo odprla v novem oknu
Št. ogledov: 695
Št. prenosov: 80
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Audit of internal control system of the accounts receivable and accounts payable
Sekundarni povzetek: When the auditor is auditing financial statements, they get familiar with, evaluate, and examine accounting, as well as risks and internal controls. The extent of testing depends on the auditor's knowledge about the system's internal controls, or the trust in the established controls. In this thesis, with emphasis on trade receivables and payables, we realize the importance of internal controls audit, the auditor's risk, procedures of auditing internal controls, and internal control system. The knowledge gained was tested in the practical case of the company y in the field of trade receivables and payables. Based on the tests, which were conducted on the basis of the invoice issued to the customer, the invoice received from the subcontractors, and the received supplier's invoice for the material, no irregularities and shortcomings in the functioning of the internal controls were found. The company y has in place controls to prevent, detect, and correct detected errors.
Sekundarne ključne besede: internal control;auditor's risk;audit of internal accounting controls;trade receivables;trade payables;
URN: URN:SI:UM:
Vrsta dela (COBISS): Diplomsko delo
Komentar na gradivo: Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani: III, 47 str.
ID: 9136246